THEORY AND PRACTICE OF TAXATION: A

1
THEORY AND PRACTICE OF TAXATION A

• David Rawlinson (Module Supervisor / lecturer)
• Room MG48
• Ext 3549
• d.h.rawlinson_at_hw.ac.uk
• Office hours
• Wednesday 1015 to 1115
• Thursday 1015 to 1115
• Or by appointment

2
THEORY AND PRACTICE OF TAXATIONMODULE OUTLINE 1
3
THEORY AND PRACTICE OF TAXATIONMODULE OUTLINE 2
4
THEORY AND PRACTICE OF TAXATIONTOPIC STRUCTURE
(OUTLINE)
5
THEORY AND PRACTICE OF TAXATION ATEXTS 1

• Recommended texts
• Essential purchase Alan Melville -Taxation -
  Finance Act 2006 (12th ed ) - FT Prentice Hall.
• Strongly Recommended
• Arnold Homer and Rita Burrows - Tolleys Tax
  Guide 2006-07 Tolley LexisNexis
• Lymer and Oats -Taxation Policy and Practice
  13th edition 2006-07 Fiscal Publications
• Rowes, Andrews and Combs - Taxation incorporating
  FA 2006 Fiscal Publications
• NB All these texts are available at the Library
  under the 3 hour loan arrangement

6
THEORY AND PRACTICE OF TAXATION ATEXTS 2

• Reference texts
• Butterworths Yellow Tax Handbook Part 1
• Statutes / Income Tax / Corporation Tax / Capital
  Gains Tax
• Butterworths Yellow Tax Handbook Part 2
• Finance Act (2006) / Statutory Instruments /
  Interpretations etc.
• Butterworths Orange Tax Handbook
• Inheritance Tax / National Insurance / VAT
• BUTTERWORTHS WEBSITE
• Others
• Tax Tables (for examinations)
• Journals / Periodicals / Financial Press

7
THEORY AND PRACTICE OF TAXATIONASSESSMENT
8
REMEMBER

• CLASS TEST MARKS WILL
• NOT
• BE CARRIED FORWARD TO THE RESIT EXAMINATION

9
THEORY AND PRACTICE OF TAXATION
ALecturesTuesday 1.15 to 2.15 (LT
2)Thursday 3.15 to 4.15 (NS302)
4.15 to 5.15 (NS302) TutorialsTuesday
3.15 to 4.15 (MG 44) 4.15 to
5.15 (MG 44)Thursday11.15 to 12.15 (MG 44)
1.15 to 2.15 (MG 44)Tutorial
Groups - to be announced
10
C33TA1 - SCHEDULE OF LECTURE TOPICSThe
Construction of the Computation

• Income from Employment
• Business Income Tax - an introduction
• Investment Income
• Income from UK land and property
• Charges on Income
• Allowances
• Tax strategies for individuals - tax planning
  introduced